Gujarat GST amends exemptions: excludes e-commerce local delivery, nil-rates retail life/health insurance to individuals, and defines group. The notification inserts exclusions clarifying that local delivery services provided by or through an Electronic Commerce Operator do not fall under the targeted entry, introduces nil-rated exemptions for life and health insurance services to individuals or individual-and-family insureds and for reinsurance of those services, and amends definitions to exclude electronic commerce operators from the goods transport agency definition while defining 'group' for insurance exemptions and specifying the scope of health insurance business.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Gujarat GST amends exemptions: excludes e-commerce local delivery, nil-rates retail life/health insurance to individuals, and defines group.
The notification inserts exclusions clarifying that local delivery services provided by or through an Electronic Commerce Operator do not fall under the targeted entry, introduces nil-rated exemptions for life and health insurance services to individuals or individual-and-family insureds and for reinsurance of those services, and amends definitions to exclude electronic commerce operators from the goods transport agency definition while defining "group" for insurance exemptions and specifying the scope of health insurance business.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
